Valuation In The New Regime Under The Companies Act, 2013

Until the introduction of the Companies Act, 2013 (“Companies Act”), the valuation of shares, assets, net worth of companies etc. was conducted by chartered accountants or as prescribed by other laws such as the Foreign Exchange Management Act, 1999 and the regulations made thereunder or the Income Tax Act, 1961. There was no provision in the earlier company law that provided for valuation or specified the persons who could conduct valuation of companies, shares etc.

Mini Raman discusses about the various aspects of valuation under the Companies Act, in her article published on Mondaq, which can be viewed at